A taxpayer received the reminder letter and forwarded it to the tax consultancy firm. The inspector (tax authority) deemed that the letter was correctly sent to the interested party. The Intra-Community Transactions (ICT) return was filed late, which resulted in the imposition of a default penalty. The court ruled that the interested party had not exercised all due care to prevent the default.
Source: uitspraken.rechtspraak.nl
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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